1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. The reasoning for the court’s explanation of this case is as follows: (a) the reasoning for the court’s determination of the first instance court is the same as the ground for the judgment of the first instance, except where the court affirmed the judgment as set forth in Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Parts 3, 8 through 11, “The former Restitution of Development Gains Act (amended by Act No. 1 to 11)” are “Article 10(3)5 of the Restitution of Development Gains Act (hereinafter “The Restitution of Development Gains Act”) and Enforcement Decree of the Restitution of Development Gains Act (hereinafter “Enforcement Decree of the Restitution of Development Gains Act”). The attached Form of the judgment of the first instance shall be replaced by the attached Form of this judgment. Up to 5, the attached Forms 16 through 9, 5 are as follows.

D. 1) In calculating development charges, “the land price as of the starting point for imposition” refers to the land price as of the starting point for the calculation of development charges, which is the basis for the calculation of the development charges; the land price as of the starting point shall be the value calculated by adding the normal increase in land prices to the starting point for imposition from the base date for the publicly announced individual land price of the land subject to imposition to the starting point for the year to which the starting point for imposition belongs; and Article 10(3) proviso of Article 10(5) of the Development Gains Refund Act provides that the land price as of the starting point for imposition may be calculated

Article 11 (5) 1 of the Enforcement Decree of the Development Gains Refund Act with respect to the above "cases determined by Presidential Decree" includes cases of purchase prior to the starting point of imposition (including cases where a sales contract was concluded before and after the starting point of imposition, and the payment of purchase price was made according to the agreed amount under the contract, and where evidentiary documents prescribed by Ordinance of the Ministry of Land, Infrastructure